SCHEDULE 5Annual Rates of Duty on Goods Vehicles
PART APROVISIONS HAVING EFFECT AS SCHEDULE 4 TO THE M1VEHICLES (EXCISE) ACT 1971 AND (AS MODIFIED BY PART B OF THIS SCHEDULE) AS SCHEDULE 4 TO THE M2VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972
PART IGENERAL PROVISIONS
Tractor units used with semi-trailers having only one axle when duty paid by reference to use with semi-trailers having more than one axle
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(1)
This paragraph applies in any case where—
(a)
a vehicle licence has been taken out for a tractor unit having two axles which is to be used only with semi-trailers with not less than two axles or for a tractor unit having two axles which is to be used only with semi-trailers with not less than three axles ; and
(b)
the rate of duty paid on taking out the licence is equal to or exceeds the rate of duty applicable to a tractor unit having two axles—
(i)
which has a plated train weight equal to the maximum laden weight at which a tractor unit having two axles may lawfully be used in Great Britain with a semitrailer with a single axle ; and
(ii)
which is to be used with semi-trailers with any number of axles.
(2)
If, in a case to which this paragraph applies, the tractor unit is used with a semi-trailer with a single axle and, when so used, the laden weight of the tractor unit and semi-trailer taken together does not exceed the maximum laden weight mentioned in sub-paragraph (1)(b)(i) above, the tractor unit shall, when so used, be taken to be licensed in accordance with the requirements of this Act.